Looking at Business Reports Through XBRL-Tinted Glasses.

The article presents information on the application of eXtensible Business Reporting Language (XBRL) in business enterprises in the United States. The author presents a description of the eXtensible Markup Language (XML). Reasons for the use XBRL and the demand of XBRL from the investor community are analyzed. Implications for chief financial officers and controllers are mentioned. INSET: XBRL Steering Committee Members.